forward assets purchase 中文意思是什麼
forward assets purchase
解釋
遠期資產購置-
By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination, put forward several proposals for the draft of business combination standards. there are : distinguish methods under common control ; select purchase or pooling of interests ; determine the validity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and liabilities and their fair value ; determine the value of minorities ; recognize the goodwill, information disclosure. wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination
以會計準則與企業環境的相互關系為出發點,介紹企業合併準則的國際發展動態,針對我國的現實經濟環境和會計環境,對我國企業合併會計準則的制訂從以下幾個方面提出建議:明確共同控制下的企業合併會計處理方法;購買法和權益集合法的選擇;收購生效日的確定;購買成本和相關費用的確認和計量;如何確定購入的可辨認資產和負債及其公允價值;少數股權的價值確定;商譽的處理,建議區分商譽和無形資產;信息披露的要求。 -
Forward assets purchase
遠期資產購置
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